v3.26.1
Income Tax (Tables)
12 Months Ended
Oct. 31, 2025
Income Tax [Abstract]  
Schedule of Income Taxes PRC

Income taxes in the PRC are consist of:

 

   Year Ended 
   October 31,
2025
   October 31,
2024
   October 31,
2023
 
Current income tax expense   307,317    336,325    363,264 
Deferred income tax benefit   (26,671)   (21,465)   (33,737)
Total income tax expense (benefit)   280,646    314,860    329,527 
Schedule of Net Taxable Income Before Income Taxes

The net taxable income before income taxes and its provision for income taxes comprised of the following:

 

   Year Ended 
   October 31,
2025
   October 31,
2024
   October31, 2023 
Income before income tax expenses   (24,084,107)   793,421    1,181,569 
PRC statutory tax rate   25%   25%   25%
Income tax expense at PRC statutory income tax rate   (6,021,026)   198,356    295,393 
Effect of different tax jurisdiction   6,202,101         
Tax effect of preferential tax treatments   7,391    112,241    4,375 
Research and development credit   (45,429)   (5,507)   (4,632)
Non-deductible expenses   3,078    2,510    48,158 
Change in valuation allowance   134,531    7,260    (13,767)
Tax expense (benefit), net   280,646    314,860    329,527 
Schedule of Deferred Tax Assets

Deferred tax assets consist of the following:

 

   As of 
   October 31,
2025
   October 31,
2024
   October 31,
2023
 
Net operating losses carried forward in the PRC   138,115    85,404    77,818 
Allowance of expected credit loss   81,598    56,310    33,830 
Allowance for inventory   1,759         
Total   221,472    141,714    111,648 
Less: Valuation allowance   (138,115)   (85,404)   (77,818)
Deferred tax assets, net   83,357    56,310    33,830